SB 861

  • Oregon Senate Bill
  • 2021 Regular Session
  • Introduced in Senate Apr 15, 2021
  • Senate
  • House
  • Governor

Relating to marijuana retail tax delinquencies; prescribing an effective date.

Abstract

Provides that employee of marijuana retailer may be subject to collection for marijuana retail tax not remitted to Department of Revenue, only if employee was authorized to pay or direct payment of tax, and employee was, or should have been, aware that taxes collected by marijuana retailer were not remitted to department. Applies to tax remittances first owed department on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.

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Jun 27, 2021

Senate

In committee upon adjournment.

Apr 19, 2021

Senate

Referred to Finance and Revenue.

Apr 15, 2021

Senate

Introduction and first reading. Referred to President's desk.

Bill Text

Bill Text Versions Format
Introduced PDF

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